|
| Douglas M. Fox Direct: 410.528.5505 |
February 24, 2011
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Attn: Jeffrey P. Riedler
Re: | Osiris Therapeutics, Inc. |
|
| Form 10-K for the fiscal year ended December 31, 2009 |
|
| Filed March 12, 2010 |
|
| Form 10-Q for the quarter ended September 30, 2010 |
|
| Filed November 5, 2010 |
|
| Definitive Proxy Statement on Schedule 14-A |
|
| Filed April 16, 2010 |
|
| File No. 001-32966 |
|
Ladies and Gentlemen:
On behalf of Osiris Therapeutics, Inc. (the “Registrant”), we acknowledge receipt of the Staff’s letter, dated February 11, 2011, with comments related to the above-referenced filings.
The Registrant intends to respond to the Staff’s letter by March 11, 2011.
Very truly yours, |
| |
|
| |
/s/ Douglas M. Fox |
| |
|
| |
Douglas M. Fox |
| |
|
| |
|
| |
cc: | Philip R. Jacoby, Jr. |
|
| C. Randal Mills, Ph.D. |
|
Atlanta | Baltimore | Bethesda | Denver | Las Vegas | Los Angeles | New Jersey | Philadelphia | Phoenix | Salt Lake City | San Diego | Washington, DC | Wilmington